本文選題：施工企業(yè) + 價(jià)值鏈��； 參考：《河北科技大學(xué)》2013年碩士論文

【摘要】：近些年來，在市場經(jīng)濟(jì)的條件下，隨著世界經(jīng)濟(jì)全球化和一體化過程的加快和完善，各行各業(yè)的競爭都日趨激烈，施工行業(yè)也是如此。激烈的競爭使得施工行業(yè)在項(xiàng)目中標(biāo)之后所獲得的利潤空間被不斷地?cái)D壓，而企業(yè)想要提高自己的經(jīng)濟(jì)效益就必須采取適當(dāng)?shù)拇胧⿲?xiàng)目進(jìn)行管理。但無論采用何種方式，，最終都離不開成本的管理。所以不管是為了提高企業(yè)經(jīng)濟(jì)的效益，還是為了提高行業(yè)發(fā)展的質(zhì)量，一個高效良好的成本管理體系是不可缺少的。由此可見，改變成本管理思想、提高成本管理水平對于施工企業(yè)意義極其重大。 價(jià)值鏈成本管理理論是由美國的邁克爾·波特提出，經(jīng)過幾十年的研究與探討，衍變成為管理界一種先進(jìn)的系統(tǒng)管理思想，已經(jīng)慢慢地被國內(nèi)外的管理學(xué)者所接受�；趦r(jià)值鏈的成本管理拓展了企業(yè)成本管理的空間范疇和時間觀念，通過對企業(yè)價(jià)值活動全方位的分類、評價(jià)、定位和籌劃，將價(jià)值鏈上各個環(huán)節(jié)的成本信息進(jìn)行收集和分析，以便企業(yè)對價(jià)值鏈進(jìn)行協(xié)調(diào)、重構(gòu)和優(yōu)化，降低每個環(huán)節(jié)所產(chǎn)生的成本，最終確定企業(yè)的發(fā)展目標(biāo)，提高企業(yè)的核心競爭優(yōu)勢。 論文分析了成本管理的重要性以及必要性，通過對比國內(nèi)外的成本管理研究現(xiàn)狀，引出價(jià)值鏈成本管理理念，并對這一理念進(jìn)行詳細(xì)的論述和分析，系統(tǒng)地提出了當(dāng)前施工行業(yè)存在的問題，并列出整改的措施。然后基于價(jià)值鏈成本管理理論，構(gòu)建出成本管理體系框架模型，說明價(jià)值鏈成本管理的可行性和意義性。 最后，論文以價(jià)值鏈管理在施工行業(yè)中的應(yīng)用為主要研究對象，通過理論研究和案例研究相結(jié)合的方法，基于價(jià)值鏈管理理論，對施工企業(yè)的內(nèi)部價(jià)值鏈和外部價(jià)值鏈進(jìn)行系統(tǒng)地研究，同時對企業(yè)各個環(huán)節(jié)進(jìn)行深入的分析，尋求降低生產(chǎn)成本的途徑和增加企業(yè)價(jià)值的辦法。以中交三航局第三工程有限公司作為實(shí)際案例，分析基于價(jià)值鏈管理理論的成本管理體系在施工行業(yè)的應(yīng)用情況。通過對實(shí)例的分析研究，找出企業(yè)的價(jià)值環(huán)節(jié)，構(gòu)建基于價(jià)值鏈管理理論的施工企業(yè)成本管理體系，引入項(xiàng)目作業(yè)成本法對工程施工項(xiàng)目進(jìn)行成本管理和改進(jìn)，對企業(yè)的成本管理進(jìn)行了系統(tǒng)的研究。
[Abstract]:In recent years, under the condition of market economy, with the acceleration and perfection of the globalization and integration of the world economy, the competition of all kinds of industries is becoming more and more fierce, and so is the construction industry. The fierce competition makes the profit space of the construction industry after winning the bid is constantly squeezed, and the enterprise must take appropriate measures to manage the project in order to improve its own economic benefits. However, no matter what way, ultimately can not leave the cost management. Therefore, whether in order to improve the economic efficiency of enterprises or to improve the quality of industry development, an efficient and good cost management system is indispensable. Therefore, it is very important for construction enterprises to change the idea of cost management and improve the level of cost management. The theory of value chain cost management was put forward by Michael Porter of the United States. After decades of research and discussion, it has evolved into an advanced system management thought in the field of management, which has been accepted by management scholars at home and abroad. The cost management based on the value chain has expanded the space category and the time concept of the enterprise cost management, through the omni-directional classification, evaluation, localization and planning of the enterprise value activity, the cost information of each link on the value chain is collected and analyzed. In order to coordinate, restructure and optimize the value chain, reduce the cost of each link, and finally determine the development goal of the enterprise, improve the core competitive advantage of the enterprise. This paper analyzes the importance and necessity of cost management, through comparing the current situation of cost management research at home and abroad, leads to the concept of value chain cost management, and this concept is discussed and analyzed in detail. The problems existing in current construction industry are put forward systematically, and the measures for rectification are listed. Then, based on the theory of value chain cost management, the framework model of cost management system is constructed to illustrate the feasibility and significance of value chain cost management. Finally, the paper takes the application of value chain management in construction industry as the main research object, through the combination of theoretical research and case study, based on the value chain management theory, This paper systematically studies the internal and external value chain of the construction enterprise, and at the same time makes a thorough analysis of the various links of the enterprise, seeking the way to reduce the production cost and the method to increase the value of the enterprise. The application of the cost management system based on the value chain management theory in the construction industry is analyzed by taking the third Engineering Co., Ltd. Through the analysis and study of examples, this paper finds out the value link of the enterprise, constructs the cost management system of the construction enterprise based on the value chain management theory, and introduces the project activity cost method to manage and improve the cost of the project construction project. The cost management of enterprises is studied systematically.
【學(xué)位授予單位】：河北科技大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F275.3;F426.92

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 李惠琴;;施工企業(yè)工程成本管理探究[J];財(cái)經(jīng)界(學(xué)術(shù)版);2009年03期

2 周頌陽;;建筑項(xiàng)目工程造價(jià)全過程控制與管理實(shí)例[J];廣東建材;2010年07期

3 孔婭麗;;現(xiàn)代企業(yè)成本控制系統(tǒng)的建立與運(yùn)用[J];消費(fèi)導(dǎo)刊;2008年05期

4 張潔紅;;建筑企業(yè)成本管理問題探討[J];當(dāng)代經(jīng)濟(jì);2012年14期

5 張建偉;;淺析建筑企業(yè)會計(jì)成本管理問題與對策[J];科技創(chuàng)新與應(yīng)用;2013年04期

6 胡敏;周雅美;;基于企業(yè)價(jià)值鏈的成本管理與控制[J];會計(jì)之友;2012年25期

7 余英;;價(jià)值鏈理論在成本管理中的運(yùn)用分析[J];科技視界;2012年30期

8 李建良;;論施工企業(yè)成本管理[J];合作經(jīng)濟(jì)與科技;2013年01期

9 李夢蘇;;價(jià)值鏈分析在成本管理中的應(yīng)用[J];對外經(jīng)貿(mào);2013年01期

10 趙軻;邢畢顯;;建筑施工企業(yè)如何在工程施工階段進(jìn)行成本控制[J];科技致富向?qū)?2013年03期

本文編號：1966729